LONG-TERM INVESTMENT	3 Months Ended
Mar. 31, 2023
Investments, All Other Investments [Abstract]
LONG-TERM INVESTMENT	NOTE－ 4 LONG-TERM INVESTMENT On January 3, 2021, the Company signed an investment agreement with Shenzhen Ocean Way Yachts Services Co., Limited (“Ocean Way”) to invest a total of $235,895(RMB1,500,000), for which the Company would have received 60% of the outstanding equity. However, based on the agreements, Shaorong Zhuang, the other shareholder has the right to designate the majority of directors of the board and is deemed to control Ocean Way. As a result, the Company’s investment in Ocean Way is treated as an investment rather than treating Ocean Way as a subsidiary. As of December 31, 2021, a total of $122,665 (RMB780,000) has been invested in Ocean Way. In the year ended December 31, 2021, an investment loss of $61,474 has been recognized. On March 22, 2022, the Company sold its interest in Ocean Way for proceeds of $160,499 (RMB1,080,000). In the year ended December 31, 2022, an investment gain of $61,578 has been recognized.

LONG-TERM INVESTMENT

3 Months Ended

Mar. 31, 2023

Investments, All Other Investments [Abstract]

NOTE－ 4 LONG-TERM INVESTMENT

On January 3, 2021, the Company signed an investment agreement with Shenzhen Ocean Way Yachts Services Co., Limited (“Ocean Way”) to invest a total of $235,895(RMB1,500,000), for which the Company would have received 60% of the outstanding equity. However, based on the agreements, Shaorong Zhuang, the other shareholder has the right to designate the majority of directors of the board and is deemed to control Ocean Way. As a result, the Company’s investment in Ocean Way is treated as an investment rather than treating Ocean Way as a subsidiary. As of December 31, 2021, a total of $122,665 (RMB780,000) has been invested in Ocean Way. In the year ended December 31, 2021, an investment loss of $61,474 has been recognized. On March 22, 2022, the Company sold its interest in Ocean Way for proceeds of $160,499 (RMB1,080,000). In the year ended December 31, 2022, an investment gain of $61,578 has been recognized.